<p>Disclosed is a damping member which is excellent in vibration damping property and durability such as heat resistance, light resistance and hydrolysis resistance. Also disclosed is a method for producing such a damping member. Specifically disclosed is a damping member made of a polyurethane resin which is composed of a polyisocyanate compound and a polycarbonate polyol compound. This damping member may be particularly used for a speaker edge or a sound absorbing material within an engine cover.</p>
